Military Operations: DOD's Fiscal Year 2003 Funding and Reported 
Obligations in Support of the Global War on Terrorism (13-MAY-04,
GAO-04-668).							 
                                                                 
The Global War on Terrorism--principally involving operations in 
Afghanistan and Iraq--was funded in fiscal year 2003 by 	 
Congress's appropriation of almost $69 billion. To assist	 
Congress in its oversight of spending, GAO is undertaking a	 
series of reviews relating to contingency operations in support  
of the Global War on Terrorism. In September 2003, GAO issued a  
report that discussed fiscal year 2003 obligations and funding	 
for the war through June 2003. This report continues the review  
of fiscal year 2003 by analyzing obligations reported in support 
of the Global War on Terrorism and reviews whether the amount of 
funding received by the military services was adequate to cover  
DOD's obligations for the war from October 1, 2002, through	 
September 30, 2003. GAO will also review the war's reported	 
obligations and funding for fiscal year 2004.			 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-04-668 					        
    ACCNO:   A09968						        
  TITLE:     Military Operations: DOD's Fiscal Year 2003 Funding and  
Reported Obligations in Support of the Global War on Terrorism	 
     DATE:   05/13/2004 
  SUBJECT:   Appropriated funds 				 
	     Budget obligations 				 
	     Counterterrorism					 
	     Defense appropriations				 
	     Defense budgets					 
	     Defense capabilities				 
	     Defense contingency planning			 
	     Military operations				 
	     Reprogramming of appropriated funds		 
	     Warfare						 
	     DOD Operation Iraqi Freedom			 
	     Global War on Terrorism				 
	     Operation Enduring Freedom 			 
	     Operation Noble Eagle				 

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GAO-04-668

United States General Accounting Office

GAO

                       Report to Congressional Committees

May 2004

MILITARY OPERATIONS

DOD's Fiscal Year 2003 Funding and Reported Obligations in Support of the Global
                                War on Terrorism

GAO-04-668

Highlights of GAO-04-668, a report to congressional committees

The Global War on Terrorism- principally involving operations in
Afghanistan and Iraq-was funded in fiscal year 2003 by Congress's
appropriation of almost $69 billion. To assist Congress in its oversight
of spending, GAO is undertaking a series of reviews relating to
contingency operations in support of the Global War on Terrorism. In
September 2003, GAO issued a report that discussed fiscal year 2003
obligations and funding for the war through June 2003-

Military Operations: Fiscal Year 2003 Obligations Are Substantial, but May
Result in Less Obligations Than Expected, GAO-03-1088. This report
continues the review of fiscal year 2003 by analyzing obligations reported
in support of the Global War on Terrorism and reviews whether the amount
of funding received by the military services was adequate to cover DOD's
obligations for the war from October 1, 2002, through September 30, 2003.
GAO will also review the war's reported obligations and funding for fiscal
year 2004.

In official oral comments on a draft of this report, DOD officials stated
that there were no objections to the report.

www.gao.gov/cgi-bin/getrpt?GAO-04-668.

To view the full product, including the scope and methodology, click on
the link above. For more information, contact Neal Curtin at (757)
552-8100 or [email protected].

May 2004

MILITARY OPERATIONS

DOD's Fiscal Year 2003 Funding and Reported Obligations in Support of the Global
War on Terrorism

In fiscal year 2003, DOD reported obligations of over $61 billion in
support of the Global War on Terrorism. GAO's analysis of the obligation
data showed that 64 percent of fiscal year 2003 obligations reported for
the war on terrorism went for Operation Iraqi Freedom; among the DOD
components, the Army had the most obligations (46 percent); and among
appropriation accounts the operation and maintenance account had the
highest level of reported obligations (71 percent).

Global War on Terrorism Obligations by Operations for Fiscal Year 2003 as
of
September 30, 2003
Dollars in thousands

$6,275,079
Operation Noble Eagle

$15,913,050
Operation Enduring Freedom

$38,838,865
Operation Iraqi Freedom

Total $61,026,994

Source: The Defense Finance and Accounting Service's Consolidated DOD
Terrorist Response Cost Report as of September 30, 2003.

Note: GAO did not audit this data.

The adequacy of funding available for the Global War on Terrorism for
fiscal year 2003 military personnel and operation and maintenance accounts
varied by service. For military personnel, the Army, Navy, and Air Force
ended the fiscal year with more reported obligations for the war than
funding and had to cover the shortfalls with money appropriated for their
budgeted peacetime personnel costs. For operation and maintenance
accounts, the Army, Navy, and Air Force appeared to have more funding than
reported obligations for the war. However, the Navy and Air Force have
stated that the seeming excess funding ($299 million and $176.6 million
respectively) were in support of the war on terrorism, but had not been
recorded as such. Therefore, Navy and Air Force obligations exactly match
funding. The Marine Corps used funds appropriated for its budgeted
peacetime operation and maintenance activities to cover shortfalls in
funding for the war.

Contents

      Letter                                                                1 
                                  Results in Brief                          3 
                                     Background                             4 
                          Obligations for GWOT Operations                   5 
                    Funding Adequacy for GWOT Varied by Service             9 
                                  Agency Comments                          12 

  Tables

Table 1: Military Personnel Fiscal Year 2003 GWOT Funding and Obligations
10 Table 2: Operation and Maintenance Fiscal Year 2003 GWOT Funding and
Obligations 10

  Figures

Figure 1: Primary Locations of DOD's Fiscal Year 2003 Global War on
Terrorism Operations 4 Figure 2: Global War on Terrorism Obligations by
Operation for Fiscal Year 2003 as of September 30, 2003 6 Figure 3: Global
War on Terrorism Obligations for Fiscal Year 2003 by DOD Organization as
of September 30, 2003 7 Figure 4: Global War on Terrorism Obligations for
Fiscal Year 2003 by Appropriation as of September 30, 2003 8

Abbreviations

DOD Department of Defense GWOT Global War on Terrorism

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United States General Accounting Office Washington, DC 20548

May 13, 2004

Congressional Committees

Following the terrorist attacks of September 11, 2001, the United States
began military operations to combat terrorism both in the United States
and overseas. These operations are known collectively as the Global War on
Terrorism (GWOT). Between September 2001 and September 2003, the
Department of Defense (DOD) has spent about $78 billion in support of the
war.

To assist Congress in its oversight role, we are undertaking a series of
reviews relating to contingency operations in support of GWOT. In
September 2003, we issued a report that discussed fiscal year 2003
obligations and funding through June 2003.1 This report continues our
analysis of fiscal year 2003 GWOT obligations and funding, which covers
the fiscal year from October 1, 2002, through September 30, 2003. In a
future report, we will also review the fiscal year 2004 reported
obligations and funding picture for the war. Obligations are incurred
through actions such as orders placed, contracts awarded, services
received, or similar transactions made by federal agencies during a given
period that will require payments during the same or a future period.2
DOD's accounting systems capture the obligation of funds. Specifically,
for fiscal year 2003 we (1) analyzed the obligations reported by DOD in
support of the war and (2) compared whether the amount of funding received
by the military services was adequate to cover DOD's incremental costs
incurred in support of GWOT.3

1 U.S. General Accounting Office, Military Operations: Fiscal Year 2003
Obligations Are Substantial, but May Result in Less Obligations Than
Expected, GAO-03-1088 (Washington, D.C.: Sept. 17, 2003).

2 See Department of Defense Financial Management Regulations, 7000.14-R,
vol. 1, Definitions, page xvii.

3 The term "incremental costs" means those directly attributable costs
that would not have been incurred if it were not for the operation.
Sections 230406 and 230902 of Department of Defense Financial Management
Regulations 7000.14-R, volume 12, chapter 23, Contingency Operations (Feb.
2001) provide additional information on incremental costs. We further note
that DOD's financial systems only capture total obligations and the
services use various management information systems to identify
incremental obligations and to estimate costs.

To identify DOD's fiscal year 2003 GWOT obligations, we used DOD's
Consolidated Department of Defense Terrorist Response Cost Reports, which
report the monthly and cumulative GWOT obligations, and analyzed this
data. We focused our review on DOD's obligations reported for conducting
military operations in support of the war. We did not review the
obligations reported by the intelligence community, but mention the amount
appropriated and obligated, because the amount appropriated was part of
the total DOD appropriation. We also did not review the obligations
incurred to rebuild Iraq, which is included in other, related, GAO
reviews.4 To determine whether the amount of funding received by the
services to conduct military operations in support of the war was
adequate, we reviewed applicable fiscal year 2003 appropriations to
include the transfer of funds among appropriation accounts for GWOT and
compared the funds available to each service to the amounts obligated by
each service in support of GWOT as reported in the consolidated cost
reports. Our analysis focused primarily on the Army, Navy, Air Force, and
Marine Corps, as these services accounted for about 87 percent of total
DOD GWOT obligations.5 We also met with the Office of the Under Secretary
of Defense (Comptroller) and Army, Navy, Air Force, and Marine Corps
officials to discuss both funding levels and obligations.

Although we did not validate the accounting systems or data that the
Defense Finance and Accounting Service uses to produce these consolidated
cost reports, we did discuss the data presented in these reports with DOD
and service officials and agreed that for the limited scope of this
review, the consolidated reports provided the best available data. We also
did not verify whether reported obligations were actually in support of
GWOT. However, we are beginning a separate review of the obligations
accumulated through the various sources of information used by the
services, including the method by which the Defense Finance and Accounting
Service acquires and consolidates this data into the consolidated cost
reports and whether the obligations support the war. We conducted our
review from January 2004 through March 2004 in accordance with generally
accepted government auditing standards.

4 These reviews are focused on (1) the efforts and costs to develop
democracy in Iraq, rebuild its infrastructure, and develop its security
forces and (2) reconstruction-related contract actions by DOD (primarily
the U.S. Army, including the Army Corps of Engineers), the U. S. Agency
for International Development, and the Department of State.

5 The remaining 13 percent of obligations were reported by 15 DOD agencies
including the Defense Logistics Agency and the Defense Information Systems
Agency.

  Results in Brief

In fiscal year 2003, DOD reported obligations of over $61 billion in
support of the Global War on Terrorism.6 Our analysis of the obligation
data showed that fiscal year 2003 obligations for the war on terrorism
were greatest for Operation Iraqi Freedom; among the DOD components, the
Army had the most obligations; and among appropriation accounts the
operation and maintenance account had the largest amount of obligations.

The adequacy of funding available for fiscal year 2003 GWOT obligations
reported in military personnel and operation and maintenance accounts
varied by service. The Army, Navy, and Air Force ended the fiscal year
with more reported obligations for the war than funding for military
personnel and had to cover the shortfalls with funds appropriated for
their budgeted peacetime operations. The Army, Navy, and Air Force,
however, appeared to have more funding than obligations in their operation
and maintenance accounts for the war. The Navy and Air Force advised us
that the seeming excess funding ($299 million and $176.6 million
respectively) were in support of the war on terrorism, but were not
recorded as such. Therefore, Navy and Air Force obligations exactly match
funding. The Marine Corps used funds appropriated for its budgeted
peacetime operation and maintenance activities to cover shortfalls in GWOT
funding.

We are not making recommendations in this report because our objective was
to communicate amounts reported for fiscal year 2003 obligations and
funding for the Global War on Terrorism.

In official oral comments on a draft of this report, DOD stated that it
had no objections to the report.

6 DOD also received about $5.7 billion in funding in support of GWOT
within the intelligence community. While obligations incurred against this
appropriation are not captured in DOD's Consolidated Terrorist Response
Cost Reports, DOD reports that this amount was fully obligated in fiscal
year 2003.

Background 	Following the terrorist attacks of September 11, 2001, the
United States began military operations to combat terrorism both in the
United States and overseas. Operations to defend the United States from
terrorist attacks are known as Operation Noble Eagle. Overseas operations
to combat terrorism are known as Operation Enduring Freedom, which takes
place principally in Afghanistan, and Operation Iraqi Freedom, which takes
place in and around Iraq. Figure 1 shows the primary locations where U.S.
forces conducted operations in support of the war in fiscal year 2003.

Figure 1: Primary Locations of DOD's Fiscal Year 2003 Global War on
Terrorism Operations

Source: GAO.

 To support the war in fiscal year 2003, Congress appropriated $68.7 billion to
    DOD: $6.1 billion in the Consolidated Appropriations Resolution, 2003,7

7 P.L. 108-7 (Feb. 20, 2003).

and $62.6 billion in the Emergency Wartime Supplemental Appropriations
Act, 2003.8 While most of these funds were only available for expenditure
in fiscal year 2003, some could be expended in subsequent fiscal years. Of
the $68.7 billion appropriated for GWOT, almost $16 billion was
appropriated in the fiscal year 2003 Wartime Supplemental to a transfer
account called the Iraqi Freedom Fund. The Iraqi Freedom Fund is a special
account providing funds for additional expenses for ongoing military
operations in Iraq, and those operations authorized by P.L. 107-40 (Sept.
13, 2001), Authorization for Use of Military Force, and other operations
and related activities in support of the global war on terrorism.9

Congress has also appropriated funds for the reconstruction of Iraq and
Department of State and U.S. Agency for International Development
projects.10 We are reviewing the contracts involved in the reconstruction,
as well as the funding for other projects and will be issuing separate
reports on these issues.

As of September 30, 2003, DOD reported obligating a total of over $61
billion in fiscal year 2003 in support of the war. Among the operations
that comprised the war on terrorism, Operation Iraqi Freedom amounted to
about $39 billion or 64 percent of the total obligations, as shown in
figure 2. The obligations reported for Iraqi Freedom are probably
understated and the obligations reported for Operation Enduring Freedom
overstated because, according to DOD officials, the initial obligations
associated with the build up to Iraqi Freedom were charged to Enduring
Freedom. Officials in the Office of the Under Secretary of Defense
(Comptroller) reclassified reported obligations to the appropriate
operation after Iraqi Freedom began, based on anticipated and projected
GWOT operations.

Obligations for GWOT Operations

8 P.L. 108-11 (Apr.16, 2003). 9 P.L. 108-11, chap. 3 (Apr. 16, 2003). 10
P.L. 108-11, chap. 5 (Apr. 16, 2003).

Figure 2: Global War on Terrorism Obligations by Operation for Fiscal Year
2003 as of September 30, 2003

Dollars in thousands

$6,275,079
Operation Noble Eagle

$15,913,050
Operation Enduring Freedom

$38,838,865
Operation Iraqi Freedom

Total $61,026,994

Source: The Defense Finance and Accounting Service's Consolidated DOD
Terrorist Response Cost Report as of September 30, 2003.

Note: GAO did not audit this data.

Of the overall reported amount obligated within DOD for GWOT during fiscal
year 2003, the Army reported the largest amount of obligations, 46 percent
of the total, as shown in figure 3. (The Army had the largest number of
military personnel engaged in the war.) In addition to the obligations
reported by the other military services, about 13 percent of DOD's GWOT
obligations were reported by a total of 15 other DOD organizations, such
as the Defense Information Systems Agency and the Defense Logistics
Agency. Of these DOD organizations, the Defense Logistics Agency reported
the largest amount of obligations-over $3.6 billion.

Figure 3: Global War on Terrorism Obligations for Fiscal Year 2003 by DOD
Organization as of September 30, 2003

Dollars in thousands

$3,707,447
Marine Corps

$7,659,299
Other DOD organizations

$7,849,460
Navy

$13,475,159
Air Force

$28,335,629
Army

Total $61,026,994

Source: The Defense Finance and Accounting Service's Consolidated DOD
Terrorist Response Cost Report as of September 30, 2003.

Note: GAO did not audit this data.

The obligations reported for GWOT fall into three categories-operation and
maintenance, military personnel, and investment. Operation and maintenance
account funds obligated in support of the war are used for a variety of
purposes, including transportation of personnel, goods, and equipment;
unit operating support costs; and intelligence, communications, and
logistics support. Military personnel funds obligated in support of the
war cover the pay and allowances of mobilized reservists as well as
special payments or allowances for all qualifying military personnel both
active and reserve, such as Imminent Danger Pay and Family Separation
Allowance. Investment funds obligated for the war are used for
procurement, military construction, and research, development, test and
evaluation. As shown in figure 4, GWOT obligations reported in the
operation and maintenance account amount to almost $44 billion or 71
percent of the total.

Figure 4: Global War on Terrorism Obligations for Fiscal Year 2003 by
Appropriation as of September 30, 2003

Dollars in thousands

3%

$1,768,024 Investment

$15,566,119 Military personnel

$43,692,851 Operation and maintenance

Total $61,026,994

Source: The Defense Finance and Accounting Service's Consolidated DOD
Terrorist Response Cost Report as of September 30, 2003.

Note: GAO did not audit this data.

The Consolidated Department of Defense Terrorist Response Cost Report
displays obligations in all accounts by specific categories. As previously
cited, chapter 23 of the DOD Financial Management Regulations, which
governs how all DOD organizations report financial data for contingency
operations, defines these categories. Within the operation and maintenance
account, the operating support category had the largest amount of reported
obligations for fiscal year 2003-over $32 billion or 74 percent of the
total. This category, which includes obligations incurred for such things
as training, operational support, equipment maintenance, and troop
support, had the highest level of obligations, in part reflecting the cost
of using civilian contractors to provide housing, food, water, and other
services to over 180,000 troops deployed overseas in support of GWOT. A
large part of the operating support costs category-48 percent- is in two
miscellaneous categories, other supplies and equipment ($7 billion) and
other services and miscellaneous contracts ($8.5 billion).

  Funding Adequacy for GWOT Varied by Service

Most of the remaining reported GWOT obligations, $15.6 billion or 26
percent, were in the military personnel accounts. Within the military
personnel account, the category reserve component called to active duty
had the highest level of reported obligations-almost $9.3 billion or 59
percent of the total. This category captures the obligations reported for
the salaries paid to reservists mobilized for active duty. According to
service officials, more reservists were called to active duty than
originally estimated and remained on active duty longer than planned. As
with operation and maintenance obligations, there was also a large
miscellaneous category, other military personnel, which accounted for
about $3.8 billion, or 24 percent, of all military personnel obligations.

In discussing the results of our analysis with the Office of the Under
Secretary of Defense (Comptroller) and the military services, there was
recognition of the large amount of obligations captured in miscellaneous
categories. The Office of the Under Secretary of Defense (Comptroller) is
considering how best to provide more specific detail in future cost
reports.

The adequacy of funding available for fiscal year 2003 GWOT obligations
reported in military personnel and operation and maintenance accounts
varied by service. The funding available for the war consists of funds
directly appropriated to the military services for GWOT, the net transfer
of funds from the Iraqi Freedom Fund, and reprogrammed funds originally
appropriated to the services for peacetime operations.

Within the military personnel accounts, as shown in table 1, in fiscal
year 2003 the Army, Navy, and Air Force reported more obligations in
support of the war than they received in funding for the war. To cover the
shortfall in GWOT funding, these services had to use funds appropriated
for their budgeted peacetime operations. Officials from each of these
services explained that the shortfall was a relatively small portion of
their budgeted peacetime military personnel account. For example, the
Army's reported shortfall of $155.2 million represents less than 1 percent
of its total peacetime appropriation. The Marine Corps, which had
augmented its GWOT military personnel appropriation with funds from its
peacetime military personnel account, ended the fiscal year with slightly
less in obligations than it had in available funding-$1.8 million or less
than 1 percent of its peacetime appropriation.

Table 1: Military Personnel Fiscal Year 2003 GWOT Funding and Obligations

Dollars in millions

                                 Air Force    Army         Navy  Marine Corps 
Total GWOT Funding Available   $3,363.4  $8,574.2  $1,813.8       $1,483.6 
       Obligations Reported       3,409.1    8,730.0   1,933.8        1,481.8 
            Difference             (45.7)    (155.8)   (120.0)  

Source: P.L. 108-7, 108-11, and the Defense Finance and Accounting
Service's Consolidated DOD Terrorist Response Cost Report as of September
30, 2003.

Note: GAO did not audit this data.

Within the operation and maintenance accounts, as shown in table 2, in
fiscal year 2003 the Army, Air Force, and Navy received funding that
exceeded their reported GWOT obligations. At the same time the Marine
Corps reported more GWOT obligations than it received in funding.

Table 2: Operation and Maintenance Fiscal Year 2003 GWOT Funding and
Obligations

                              Dollars in millions

                                 Air Force     Army         Navy Marine Corps 
Total GWOT Funding Available  $10,050.7  $19,423.0  $6,067.4      $2,005.7 
       Obligations Reported       9,874.1    19,392.8   5,768.4       2,078.2 
            Difference             176.6       30.2        299.0       (72.5) 

Source: P.L. 108-7, 108-11, and the Defense Finance and Accounting
Service's Consolidated DOD Terrorist Response Cost Report as of September
30, 2003.

Note: GAO did not audit this data.

In discussing our analysis of the difference between GWOT obligations and
funding with the Army, Air Force, and Navy, we were told the following.

o  	The Army reported slightly more funding than obligations for the war.
At the end of fiscal year 2003, the Army reported obligations that
initially appeared to be more than $500 million less than the available
funding. However, as of January 2004, the Army has subsequently updated
its fiscal year 2003 reporting to reflect about $470 million in additional
reported obligations. According to Army officials, the Army had not
included in the September 30, 2003, consolidated cost report $494 million
in obligations reported to support the Coalition Provisional Authority in

Iraq.11 The Army received GWOT funding in fiscal year 2003 to support this
organization, but the obligations were not captured in the Army's
accounting system used to record most other Army obligations. The Army
also cancelled some obligations made before the end of the fiscal year,
resulting in a total adjustment to the fiscal year 2003 cost report of
$470 million. Thus the Army ended the year with about $30 million more in
funding than reported obligations.

o  	Air Force officials told us that the $176.6 million, which appeared to
be unobligated GWOT funding, was actually obligated late in the fiscal
year. According to the officials, that amount was obligated for flying
operations requirements that the Air Force decided were related to the
war, but were not reported as such.

o  	Navy officials told us that the apparent unobligated GWOT funds ($299
million) were in fact obligated in support of the war but were originally,
and incorrectly, reported as obligations in support of budgeted peacetime
operations. These officials said that they would be updating their
reporting for obligations incurred in fiscal year 2003 to reflect an
additional $299 million in operation and maintenance obligations for the
war. At the same time, the Navy returned $198 million to the Iraqi Freedom
Fund that it believed was in excess of its operation and maintenance
requirements for the war. The available funding in table 2 was adjusted to
reflect the return of the $198 million. Returning these funds is in
keeping with recommendations we made in our September 2003 report
discussed above to monitor the obligation of funds in the services'
operation and maintenance accounts and ensure that all funds transferred
to the services that are not likely to be obligated by the end of the
fiscal year are transferred back to the Iraqi Freedom Fund.12

In subsequent work we plan to review GWOT obligations to detail the
specific purposes for which funds were used and to determine whether the
service requirements for which funding was obligated were war-related. The
additional Air Force flying operations' requirements and the funds the
Navy recharacterized as being in support of the war will be included in
that review.

11 The Coalition Provisional Authority is the name of the temporary
governing body, which has been recognized by the United Nations as the
lawful government of Iraq until such time an internationally recognized
interim administration or representative government is established by the
people of Iraq. United Nations Security Council Resolution 1483, (May 22,
2003).

12 GAO-03-1088.

While the Marine Corps obligated $72.5 million more for GWOT than it had
in funds at the end of fiscal year 2003, it, like the Navy, returned money
to the Iraqi Freedom Fund. At the end of fiscal year 2003, Marine Corps
officials believed that they could not obligate $152.2 million that had
been transferred to the Marine Corps' operation and maintenance account
from the Iraqi Freedom Fund before the end of the fiscal year and so
transferred it back to the fund. In retrospect, however, the Marines
obligated more than expected. According to Marine Corps officials, this
shortfall was covered by using normal peacetime operation and maintenance
appropriations that units deployed in support of GWOT were not going to
use.

As noted with the Army and Navy analyses, the services have reported
obligation updates to the Office of the Under Secretary of Defense
(Comptroller) for inclusion in the Defense Finance and Accounting
Service's Consolidated DOD Terrorist Response Cost report for fiscal year
2003. The Defense Finance and Accounting Service is issuing monthly fiscal
year 2003 update reports as the obligation data is updated, which must be
added to the report as of September 30, 2003, to determine the total
fiscal year 2003 obligations reported in support of GWOT.

Agency Comments 	In official oral comments on a draft of this report,
officials from DOD's Office of the Under Secretary of Defense
(Comptroller) stated that the department had no objections to the report.
DOD also provided technical comments and we have incorporated them as
appropriate.

We are sending copies of this report to the Chairmen and Ranking Minority
Members of the House and Senate Budget Committees, the Secretary of
Defense, the Secretaries of the military services, and the Director,
Office of Management and Budget. We will also make copies available to
others on request. In addition, the report will available at no charge on
the GAO Web site at http://www.gao.gov.

If you or your staff has any questions, please contact me on (757)
552-8100
or by e-mail at [email protected]. Major contributors to this report were
Steve Sternlieb, Ann Borseth, Madelon Savaides, Leo Sullivan, and John
Buehler.

Neal P. Curtin
Director, Defense Capabilities and
Management Team

List of Congressional Committees

The Honorable Ted Stevens
Chairman
The Honorable Daniel K. Inouye
Ranking Minority Member
Subcommittee on Defense
Committee on Appropriations
United States Senate

The Honorable John W. Warner
Chairman
The Honorable Carl Levin
Ranking Minority Member
Committee on Armed Services
United States Senate

The Honorable Jerry Lewis
Chairman
The Honorable John P. Murtha
Ranking Minority Member
Subcommittee on Defense
Committee on Appropriations
House of Representatives

The Honorable Duncan Hunter
Chairman
The Honorable Ike Skelton
Ranking Minority Member
Committee on Armed Services
House of Representatives

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  Waste, and Abuse in E-mail: [email protected]

Federal Programs Automated answering system: (800) 424-5454 or (202)
512-7470

Jeff Nelligan, Managing Director, [email protected] (202) 512-4800

Public Affairs 	U.S. General Accounting Office, 441 G Street NW, Room 7149
Washington, D.C. 20548
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